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INDONESIA
Berkala Ilmiah Mahasiswa Akuntansi
Published by Universitas Katolik Widya Mandala Surabaya
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Berkala Ilmiah Mahasiswa Akuntansi, merupakan jurnal yang diterbitkan Jurusan Akuntansi, Fakultas Binis, Universitas Katolik Widya Mandala Surabaya
Arjuna Subject : -
Articles 63 Documents
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PERANCANGAN SISTEM KOMPUTERISASI PENGGAJIAN DAN PENGUPAHAN PADA PERUSAHAAN PERCETAKAN GUNAWAN, RAYMOND
: 2303-1719
Publisher : Berkala Ilmiah Mahasiswa Akuntansi

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Abstract

The study was conducted at PT. B.O. who engaged in printing. Company’s payroll system is less effective, so the process of payroll lcalculation contains many errors. Activity still contain many false payroll calculation, both in calculating bonuses given to employees or in wages calculations. The purpose of this research is to design a computerized payroll system that will help solve problems facing by the company. Evaluation procedures and flowcharts in the study were divided into two categories, namely employees (offices and factories) and workers (contract and wholesale). With three activities, namely the calculation of salaries and wages, payment of salaries and wages, as well as recording and reporting. With design payroll computer-based information systems, errors of calculation of salaries of employees who've been several times on a manual system can be reduced or even absent and can generate the required information quickly and accurately, and can result in reports that can be useful for management decision making.
PENGARUH RASIO KEUANGAN TERHADAP INVESTMENT OPPORTUNITY SET (IOS) DALAM TAHAPAN SIKLUS KEHIDUPAN PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2008-2010 CHANDRA, ELVIA
: 2303-1719
Publisher : Berkala Ilmiah Mahasiswa Akuntansi

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Abstract

The company's goal is to invest in the hope of gaining advantage in the future so that companies can be said to be growing. Investment choices made in the future the company is then known as the Investment Opportunity Set (IOS). Many of the indicators that can effect IOS, one of which is financial ratios. The concept of corporate life cycle can be used to describe the performance measures in the form of financial ratios and growth of the company. This study aims to analyze the effect of liquidity ratios, profitability, activity, and solvency of the Investment Opportunity Set (IOS)in the stage of the life cycle of manufacturing companies listed on Indonesia Stock Exchange in the period 2008-2010. The study design used was a quantitative study with the hypothesis. Independent variables in the form of liquidity, profitability, activity, and solvency ratios, while the dependent variable in the form of Investment Opportunity Set (IOS). The company studied is a manufacturing company listed on the Indonesia Stock Exchange with a 3 year research period from 2008-2010. The number of samples used as many as 134 companies. The results of the partial regression testing shows that in the start-up stage of the activity ratio is only significant influence on the IOS, whereas in the early stages of expansion of liquidity and activity ratios only a significant influence on IOS. At the final stage of expansion, maturity, and decline in none of the financial ratios in this study that significantly influence the IOS.
PERAN AKUNTANSI LINGKUNGAN DALAM MENINGKATKAN KINERJA LINGKUNGAN DAN KINERJA KEUANGAN PERUSAHAAN ANIELA, YOSHI
: 2303-1719
Publisher : Berkala Ilmiah Mahasiswa Akuntansi

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Abstract

The issue of environmental damage, causes, and the effects on human life either for today’s life or future. This encourage the people to realize the importance of environmental reservation. The company, as the part of the community, is also pursued to participate in environmental reservation. This participation, of course, needs expenses, therefore it is necessary to recognize, disclosure, and presentation of them in an accounting, because the company should responsible all operational and managerial activities to all stakeholders and shareholders. Hence, the merge of green accounting or environmental accounting is a necessity. Environmental accounting is the identification, measurement, and allocation of environmental costs¸the integration of these environmental costs into business decisions, and the subsequent communication of the information to a company’s stakeholders. According the the discussion in this article and supported by the literary study, also empirical and academical studies, it can be revealed that green accounting has the significant and positive impact on the financial and environmental performance. The positive impact of the green accounting on financial is encoraged by the positive perception of consumers to the company in which will encourage the sales vlume and then increase the company profit. The environmental performance, either environmental health or environment vitality is encouraged by the voluntary of the company in copliance to the goverment laws, regulations, and policies and the consumers’ pursue to get the product with environmental oriented
ANALISIS PERANCANGAN SISTEM INFORMASI AKUNTANSI PADA SIKLUS PENGGAJIAN DALAM RANGKA EFEKTIVITAS PENGENDALIAN INTERNAL (STUDI KASUS PADA PERUSAHAAN PLASTIK INJECTION) DANKE, YUANITA
: 2303-1719
Publisher : Berkala Ilmiah Mahasiswa Akuntansi

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Abstract

The study was conducted on CV MIK engaged in plastic injection. Payroll system by the company is now less effective, so the process of payroll calculation contains many errors. Activity still contain many false payroll is calculated, both in calculating the bonuses given to employees for overtime performed well over the pieces that are charged to the employee, and the reduction of employee loans are charged to the employee's salary. In addition the company still does not have adequate documentation for the provision of information required. The purpose of this research is to design a computerized payroll system that will be expected to help solve problems facing the company. Given these problems, needed repairs and design a better system. Therefore conducted an analysis of company procedures and conducted an evaluation of the analysis has been performed. Evaluation procedures and flowcharts in the study were divided into five events, namely acceptance and placement of employees, time recording, payroll calculation, payroll, and recordkeeping and reporting. With the designed payroll computer-based information systems, errors of calculation of employee salaries that often occur in a manual system can be reduced or even absent and can generate the required information quickly and accurately, and can result in reports that can be useful for decision making for the management company.
FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN PADA PERUSAHAAN PERTAMBANGAN DI BEI PERIODE 2008-2010 YOVITA SARI LIE, NELLA
: 2303-1719
Publisher : Berkala Ilmiah Mahasiswa Akuntansi

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Abstract

Financial reports are one source of information that is often used by the users of financial statements. The benefits of information in financial statements can be reduced over time, if the company did not submit financial statements on time to the public. Hence the timeliness of financial reporting is essential, so this study aims to examine the factors that influence the timeliness of financial reporting. Form of quantitative research design with hypotheses. Independent variables used are liquidity, profitability, firm size, reputation KAP, opinions public accountants, managerial ownership and public ownership. Object of research is a mining company in Indonesia Stock Exchange 2008-2010 period. Total observations used in the study as much as 69 samples were selected by purposive sampling technique. Source data obtained from the IDX website in the form of secondary data. Techniques of data analysis using logistic regression. The results show that liquidity, firm size, managerial ownership and public ownership affect the timeliness of financial reporting. Meanwhile, profitability, reputation and opinion KAP public accountant does not affect the timeliness of financial reporting.
ANALISIS FAKTOR-FAKTOR KEUANGAN YANG MEMPENGARUHI FENOMENA UNDERPRICING PADA PERUSAHAAN SEKTOR KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA 2002-2010 SOERYADJAYA WITJAKSONO, LYDIA
: 2303-1719
Publisher : Berkala Ilmiah Mahasiswa Akuntansi

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Abstract

Alternatively, one can do corporate funding for the development of his business is the issuance of shares. The share offer for the first time known as the Initial Public Offering (IPO). Share price at the time of the IPO are determined on the basis of an agreement between companies with underwriters. If the price at the time of IPO lower than the price that occurs on the first day on the stock exchange, then going underpricing. This research aims to examine the financial factors which include the size of the company, profitability, and financial leverage effect of the undepricing. Design research is quantitative and the research object is financial sector companies that are doing IPO at Indonesia stock exchange in 2002-2010. The samples used in research as much as 22 financial sector companies chosen by purposive sampling technique. Data sources obtained from the indonesia stock exchange. Data analysis is performed by multiple linear regression analysis. The results showed that the profitability negatively against underpricing. Meanwhile, size of the company and the financial leverage not influential against underpricing. It shows that profitability is essential information for investors in investing.
PENGARUH PROFESIONALISME, PENGETAHUAN MENDETEKSI KEKELIRUAN, DAN ETIKA PROFESI TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS OLEH AUDITOR PADA KAP DI SURABAYA DESIANA, .
: 2303-1719
Publisher : Berkala Ilmiah Mahasiswa Akuntansi

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Abstract

Audit of financial statements is necessary for the company to serve as the basis for decision making. The financial statements can be reliabel and relevant information in making decisions, having been audited by external auditors. In this case the auditor’s duty to determine the materiality level judgement client’s financial statements. Judgement of a bad audit can lead to the risk af audit in determination of materiality level judgement. Materiality level judgement of auditor’s can be influenced by professionalism, knowledge for errors, and professional ethics. The aim of this study was to examine the effect of professionalism, knowledge for errors, and professional ethics on materiality level judgement in the auditing process of financial statement. The study design is quantitative with the hypothesis. Data were obtained by survey questionaires, which were completed by accountants who work at Registered Public Accountants in Surabaya started from senior up to partner leel and obtained as many as 48 respondents from 19 KAP. Sampling techniques using convenience sampling. Data were analyzed using multiple regression analysis. The result of this study showed that professionalism, and knowledge for errors have significant influence to materiality level judgement, while the professional ethics not influence to materiality level judgement.
PERANAN PERENCANAAN SISTEM INFORMASI TERHADAP KUALITAS SISTEM DEVI, CHENLIA
: 2303-1719
Publisher : Berkala Ilmiah Mahasiswa Akuntansi

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Abstract

Increasing competition that exists in the business world, making company faces the challenge of how to keep abreast developments information systems that aim to facilitate company in operation or performance. Enterprise planning system quality of existing systems will be able support a firm's performance.Planning system is a stage that used to create system in addressing problems facing company. By doing the planning system will certainly result in a new system which will be developed. In conducting a planning system there are several processes that must be done to produce new system. System planning process consists of: planning system projects, prepare projects and the system defines the projects developed. Planning system will affect the quality of the resulting system. The quality system can be seen from: ease of use,access, speed access and security systems. The quality system can be from the costs and benefits doing a plan. Benefits can be seen from the accuracy, timely, access, flexibility and efficiency of the resulting system. Given the costs and benefits in planning system then can used to measure system's success and quality of the resulting system of planning system. So that planning system can influence the quality resulting system of company.
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, LIKUIDITAS, PERTUMBUHANPERUSAHAAN TERHADAP OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) KRISTIANA, IRA
: 2303-1719
Publisher : Berkala Ilmiah Mahasiswa Akuntansi

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Abstract

Going concern indicates the company is able to maintain its business in the long run. If there is great doubt on the survival of the company, the auditor will issue a going-concern audit opinion. Issuance of going-concern audit opinion will influence investor decisions. Therefore, this study aims to examine the effect of firm-size, profitability, liquidity, and growth of the company’s going-concern audit opinion. Research design was quantitative with the hypothesis. The company studied is a manufacturing company listed on the Indonesia Stock Exchange with a period of 3 years from the year 2008-2010. The samples were selected by purposive sampling method. Data analysis was performed using logistic regression. The analysis showed that company size does not affect the going concern audit opinion, whereas profitability, liquidity and growth negatively affect the company's going-concern audit opinion.
PERANAN SISTEM AKUNTANSI MANAJEMEN TERHADAP PENGENDALIAN KUALITAS PRODUK ., LAULINDA
: 2303-1719
Publisher : Berkala Ilmiah Mahasiswa Akuntansi

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Abstract

In the business world increasingly fierce competition, companies are required to make a good quality product. SAM is the formal procedures and systems that use information to maintain and provide an alternative to the various activities of the company. In SAM, there are four characteristics: broad scope, aggregation, integration and timeliness. Product quality control is an effective system for integrating the activities of maintenance and development of quality within an organization so as to obtain production and service in the most economical and satisfying consumers. In controlling the quality of the product, there are three components of the SAM is quality control goals, quality feedback, and quality incentives. Companies must exercise control over the resulting product to minimize the production of a defective or damaged products. All the information can be presented using the SAM to determine the condition of product quality and performance of the production employees in producing goods. Companies that implement SAM will be able to manage both the data into information so that it can present a report. The report is used to help managers to take a decision.

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